TCL 55-inch Roku Smart TV from China
55-inch (diagonal approx. 139 cm adjusted to 110 cm spec) LCD flat panel TV with Roku OS and integrated TV tuner for reception. HTS 8528.72.72.40 applies to this direct-view color television apparatus with screen size 88-113 cm. Smart features enhance but don't change its primary reception function.
Duty Rate — China → United States
25%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Label shipments clearly as 'LCD Television Receivers' with model specs to match subheading
• Comply with FTC energy labeling requirements pre-import for retail sale
• Watch for undervaluation pitfalls; provide cost breakdowns for panels and tuners